Memorandum Findings of Fact and Opinion
FAY, Judge:
The respondent determined a deficiency of $193 in petitioner's income tax for the taxable year 1957. The only issues for decision are:
(1) Whether the second floor of petitioner's dwelling constituted rental property so as to permit the deduction of a loss resulting from its vacancy in the year 1957; and
(2) Whether the petitioner is entitled to dependency exemptions for her parents, both...
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